Welcome to the Health Insurance Mandate Information Page.
Rhode Island's health insurance mandate took effect January 1, 2020.
The mandate is a requirement that all Rhode Islanders (except those who are specifically exempt under the law) have "qualifying health coverage" beginning January 1, 2020.
Sources of "qualifying health coverage" include coverage through an employer; coverage purchased directly from a health insurance carrier; Medicare; Medicaid; or a health plan purchased through HealthSource RI, the state’s health exchange.
Failure to have coverage during the tax year may result in a Rhode Island personal income tax penalty during tax-filing season. For more information, please see the table below.
The deadline for employers to distribute IRS Forms 1095-B/C to their employees is March 2 of each year. In any given year, if March 2 falls on a weekend or a holi day, the deadline will be the next business day after March 2.
Tax Year 2023 Health Insurance Mandate Forms to attach to RI-1040 or RI-1040NR, if applicable. If you need prior year forms, click visit our Prior Year Tax Forms page.
Form IND-HEALTH - Individual Health Insurance Mandate Form
Shared Responsibility Worksheet - Penalty Calculation
Instructions for Form IND-HEALTH and Worksheet